If it is trade or business income, report this amount on Schedule C or F (Form 1040).
This is SCH E income. But your point is taken and acknowledged. 🙂
As for Cornell, on more than one occasion I've come across citations to tax laws that do not apply to whatever the current tax year was that was being researched. They were valid in the past, but not the present because of tax law change. I suspect they leave them there for posterity. But if one is not extremely careful, it's very easy to mess up and think a law, rule, or regulation applies to the tax year being filed.
I can't recall when, but I had one time where I questioned something on the Cornell website. While I never got a response, about a week later I noted that the information I was questioning, was either changed or better clarified. (Can't recall which.)
